Salmon P. Chase

“ The jurisdiction given by the act of 1833 in cases arising under the customs revenue laws is not taken away or affected by it. In these cases suits may still be maintained against collectors by citizens of the same State. It is certainly difficult to perceive a reason for discrimination between such suits and suits under the internal revenue laws; but when terms are unambiguous we may not speculate on probabilities of intention. ”

“ The act of 1833 made the right of action to depend not altogether, as previously upon the character of the parties as citizens or aliens, but also on the nature of the controversy, without regard to citizenship or alienage. ”

“ Under that act citizens of the same State might sue each other for causes arising under the revenue laws. A citizen injured by the proceedings of a collector might have an action against him for the injury, though a citizen of the same State with himself. ”